Accounting Information Systems : Understanding Business Processes/Alison Parkes, Brett Considine
| رقم التسجيلة |
788 |
| نوع التسجيلة |
Book |
| ردمك |
9780730302476 |
| رقم الطلب |
HF 5658.5 .C66 2012 |
| المؤلفون | |
| العنوان |
Accounting Information Systems : Understanding Business Processes/Alison Parkes, Brett Considine |
| بيانات النشر | |
| المحتويات / النص |
Cover -- Title Page -- Copyright Page -- About the authors -- Contents -- Preface -- PART 1 Systems fundamentals -- CHAPTER 1 Introduction -- Introduction -- 1.1 What is an accounting information system? -- 1.2 Data and information explained -- 1.3 What is a system? -- 1.4 Definition and evolution of accounting information systems -- 1.5 The role of accounting and accounting information -- 1.6 Where next? -- PART 2 Systems characteristics and considerations -- CHAPTER 2 Business processes -- Introduction -- 2.1 Organisational strategy and mission -- 2.2 Organisational design -- 2.3 What is a business process? -- 2.4 Why business processes? -- 2.5 ERP systems, business processes and best practice -- 2.6 Issues in moving to a business process-based environment -- 2.7 Changing business processes -- 2.8 BPR evaluated -- 2.9 What are Australian organisations doing with information technology and processes? -- CHAPTER 3 Database concepts I -- Introduction -- 3.1 The role of databases in decision making and reporting systems -- 3.2 Database concepts -- 3.3 Data redundancy -- 3.4 Database systems and functions -- 3.5 Database modelling, design and implementation of relational databases -- 3.6 Database design -- CHAPTER 4 Database concepts II -- Introduction -- 4.1 Normalisation and database design -- 4.2 Different ways a business works = different data structures -- 4.3 Enterprise models -- 4.4 The REA Accounting Model -- 4.5 Differences between REA and ER modelling -- 4.6 Database implementation -- CHAPTER 5 Systems development -- Introduction -- 5.1 Business size and complexity -- 5.2 Systems development life cycle -- 5.3 Alternative systems development approaches -- 5.4 Software selection for SMEs -- 5.5 Typical problems of systems development -- 5.6 Systems development management tools -- CHAPTER 6 Technology concepts -- Introduction. 6.1 Why an ERP system? -- 6.2 Business processes supported by ERP systems -- 6.3 ERP systems -- SAP modules -- 6.4 XBRL and its role in reporting systems and decision making -- 6.5 Different ways to apply XBRL tags -- 6.6 Benefits of XBRL -- 6.7 XBRL concepts -- 6.8 Cloud computing -- 6.9 Big data -- CHAPTER 7 Systems mapping and documentation -- Introduction -- 7.1 The purpose of systems documentation -- 7.2 Role of systems documentation in process redesign and re-engineering -- 7.3 Role of accountant in accurate reporting and preserving corporate memory -- 7.4 The law and systems documentation -- 7.5 Reading systems documentation -- 7.6 Balancing a data flow diagram -- 7.7 Drawing systems documentation -- 7.8 Comparing the different documentation techniques -- CHAPTER 8 Internal controls I -- Introduction -- 8.1 Evolution of corporate governance -- 8.2 Principles of corporate governance in Australia -- 8.3 IT governance -- 8.4 COBIT framework and principles -- 8.5 Significance of internal control -- 8.6 Components of COSO internal control framework -- 8.7 Identifying and assessing risks -- 8.8 Evaluating COSO and COBIT frameworks -- CHAPTER 9 Internal controls II -- Introduction -- 9.1 Control activities, business processes and accounting -- 9.2 Evaluation of control activities -- 9.3 COSO, COBIT and control activities -- 9.4 Aims of a computerised accounting information system -- 9.5 General controls -- 9.6 Application controls -- 9.7 Disaster recovery plans -- 9.8 Execution of internal control -- 9.9 Documenting controls -- 9.10 The limitations of controls -- PART 3 Systems in action -- CHAPTER 10 Transaction cycle -- the revenue cycle -- Introduction -- 10.1 Revenue cycle overview and key objectives -- 10.2 Technologies underpinning the revenue cycle -- 10.3 Data and decisions in the revenue cycle -- 10.4 Revenue cycle documentation. 10.5 Revenue cycle activities and related risks and controls -- 10.6 Measuring revenue cycle performance -- CHAPTER 11 Transaction cycle -- the expenditure cycle -- Introduction -- 11.1 Expenditure cycle overview and key objectives -- 11.2 Technologies underpinning the expenditure cycle -- 11.3 Data and decisions in the expenditure cycle -- 11.4 Expenditure cycle documentation -- 11.5 Expenditure cycle activities and related risks and controls -- 11.6 Measuring expenditure cycle performance -- CHAPTER 12 Transaction cycle -- the general ledger and financial reporting cycle -- Introduction -- 12.1 General ledger and financial reporting cycle overview and key objectives -- 12.2 Technologies underpinning the general ledger and financial reporting cycle -- 12.3 Data and decisions in the general ledger and financial reporting cycle -- 12.4 General ledger and financial reporting cycle documentation -- 12.5 General ledger and financial reporting cycle activities and related risks and controls -- 12.6 Measuring general ledger and financial reporting cycle performance -- PART 4 Systems issues -- CHAPTER 13 Auditing and governance of accounting information systems -- Introduction -- 13.1 Importance of the audit function -- 13.2 Internal auditing -- 13.3 External auditing -- 13.4 Audit committees -- 13.5 Influences on the auditor -- 13.6 Financial (statutory) audit -- 13.7 Information systems audit -- CHAPTER 14 Ethics and cybercrime -- Introduction -- 14.1 The importance of ethics -- 14.2 Ethical decision making -- 14.3 Ethical issues in accounting information systems -- 14.4 Cybercrime -- 14.5 Fraud, online fraud and scams -- 14.6 Reducing the risk of cybercrime -- 14.7 Future trends and issues with new technologies -
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| المستخلص |
Accounting Information Systems: Understanding Business Processes is the fourth edition of the leading local textbook available to students who are required to study a subject on accounting information systems. A well established and widely used textbook, the new edition continues to detail the important role of accounting and information systems in business. As students of accounting are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes the text explores the business processes that are central to many organisations, and explains the many issues associated with accounting information systems. |
| المواضيع |
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| 600 | |a | |||
| 520 | |a Accounting Information Systems: Understanding Business Processes is the fourth edition of the leading local textbook available to students who are required to study a subject on accounting information systems. A well established and widely used textbook, the new edition continues to detail the important role of accounting and information systems in business. As students of accounting are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes the text explores the business processes that are central to many organisations, and explains the many issues associated with accounting information systems. | |||
| 505 |
|a Cover --Title Page --Copyright Page --About the authors --Contents --Preface --PART 1 Systems fundamentals --CHAPTER 1 Introduction --Introduction --1.1 What is an accounting information system? --1.2 Data and information explained --1.3 What is a system? --1.4 Definition and evolution of accounting information systems --1.5 The role of accounting and accounting information --1.6 Where next? --PART 2 Systems characteristics and considerations --CHAPTER 2 Business processes --Introduction --2.1 Organisational strategy and mission --2.2 Organisational design --2.3 What is a business process? --2.4 Why business processes? --2.5 ERP systems, business processes and best practice --2.6 Issues in moving to a business process-based environment --2.7 Changing business processes --2.8 BPR evaluated --2.9 What are Australian organisations doing with information technology and processes? --CHAPTER 3 Database concepts I --Introduction --3.1 The role of databases in decision making and reporting systems --3.2 Database concepts --3.3 Data redundancy --3.4 Database systems and functions --3.5 Database modelling, design and implementation of relational databases --3.6 Database design --CHAPTER 4 Database concepts II --Introduction --4.1 Normalisation and database design --4.2 Different ways a business works = different data structures --4.3 Enterprise models --4.4 The REA Accounting Model --4.5 Differences between REA and ER modelling --4.6 Database implementation --CHAPTER 5 Systems development --Introduction --5.1 Business size and complexity --5.2 Systems development life cycle --5.3 Alternative systems development approaches --5.4 Software selection for SMEs --5.5 Typical problems of systems development --
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